On 110 years ago today, July 1, 1915 (May 19, 1915 in the lunar calendar), China thinker Gu Zhun was born. Gu Zhun was born in a small businessman family in Shanghai on July 1, 1915. After graduating from junior high school in vocational school, due to his poor family, he was unable to continue his studies. At the age of 12, he joined the Shanghai Lixin Accounting Firm founded by Mr. Pan Xulun as a trainee. Later, through self-study accounting, he became a professional who mastered modern accounting knowledge. In 1930, at the age of 15, he made his mark in Shanghai's industrial and commercial circles with his achievements and attainments in accounting and was praised as a "strange young genius." In the 1930s, many accounting books were published, and he was a well-known accountant in Shanghai. The accounting book "Bank Accounting" completed in 1934 became the first bank accounting textbook in China. Gu Zhun organized a secret Marxist study group-Jinshe in 1930, and later transferred to the Military Defense Association. In October of the same year, due to the destruction of the Military Health Association organization, he went into exile in Peiping for the first time. After 1934, he served as chairman of the Shanghai Branch of the China National Armed Self-Defense Association and deputy director of the Propaganda Department of the Association. Joined the Communist Party of China in 1935. Winter of 1935 Peiping "12"? After the Ninth Movement, the whole country set off an upsurge of resisting Japan and saving the country. In February 1936, he returned to Shanghai from Peiping and successively served as Secretary of the Party and League Committee of the Shanghai Professional National Salvation Association, Secretary of the Staff Branch, Propaganda Minister and Secretary of the Jiangsu Province Vocational Committee, and Deputy Secretary of the Jiangsu Provincial Party Committee. While working in the Cultural Affairs Committee, he met and worked with economist Sun Yefang (then Secretary of the Cultural Affairs Committee). After 1940, he served as Secretary and Commissioner of the Chengxi and Yu Working Committee of the Communist Party of China in southern Jiangsu, Secretary-General of the Jiangnan Administrative Committee, Deputy Director of the Financial and Economic Department of Yanfu District, northern Jiangsu, and Deputy Director of the Financial and Economic Department of Huaihai District. Later, he went to Yan 'an Central Party School to study. After returning to East China in January 1946, he successively served as a member of the Finance Committee of the China Branch of the Communist Party of China, General Manager of Huaiyin Lifeng Cotton Industry Company, Director of the Goods Management Department of the Suzhong District Administrative Office, Member of the Finance Committee of the Central China Branch of the Communist Party of China, and Director of the Finance Department of Shandong Province. On the eve of the People's Liberation Army's occupation of Shanghai, he served as captain of the Qingzhou Corps (a cadre team that took over Shanghai's financial and economic work) and actively prepared to take over Shanghai. In May 1949, he returned to Shanghai with the army. He served as director of the Shanghai City Finance Bureau and director of taxation, deputy director of the Shanghai City Financial and Economic Commission and deputy director of the Finance Department of the East China Military and Political Commission, making outstanding contributions to Shanghai's fiscal and taxation work after the founding of the People's Republic of China. After joining the Institute of Economics (now part of China Academy of Social Sciences) as a researcher in 1956, he wrote "On the Laws of Commodity Production and Value under the Socialist System", which first proposed the theory of socialist market economy. In 1957, he served as deputy director of the Comprehensive Resources Inspection Committee of the China Academy of Sciences, and was classified as a rightist in the subsequent anti-rightist movement. He returned to the Institute of Economics in 1962. In 1965, he was classified as the "extreme right" and suffered cruel persecution during the subsequent "Cultural Revolution". In April 1968, his wife Wang Bi committed suicide because she could not bear the persecution. During his persecution, he still insisted on independent thinking, paid special attention to democratic issues, adhered to the ideal of democratic socialism, and asked the question of "What happened after Nora left"(what happened after the proletariat gained power), and wrote "Greek City State System" and "From Idealism to Empiricism". He died of lung cancer on December 3, 1974. After his death, his ideological value was gradually recognized and highly evaluated by people. Mr. Li Shenzhi called him "a person who lit himself up and shone through the darkness." Mr. Wang Yuanhua commented,"His thinking is not limited to books or follows rules, but is permeated with meditation on the revolution, the motherland, and the destiny of mankind. He everywhere shows the independent spirit of seeking true knowledge. When the God-making movement swept the country, he was the first person to soberly oppose personal superstition; when the "everything" thought was popular in the ideological world, he was the first person to break through dogmatism. In this alone, he is ten years ahead of me and others like me." Comment: Today we implement a market economy and we must not forget Gu Zhun's contribution.